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TMI Blog1991 (11) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... way bill books, "C" form and "F" form books and other connected records relating to their business for the year 1983-84. It was mentioned in the notice that if the petitioner fails to produce the above records, exemption granted by the assessing authority under the Andhra Pradesh General Sales Tax Act and the Central Sales Tax Act for the year 1983-84 will be withdrawn and action as contemplated under law will also be taken. In the counter-affidavit filed by the respondent, it is averred that the impugned notice was issued to the petitioner for production of accounts with a view to verify whether the dealer was really eligible for exemption on certain items of turnover which were not discussed in detail in the assessment order. It is subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them." There can be no doubt that the Deputy Commissioner who is the respondent herein, is competent to exercise the power of suo motu revision under section 20(1). He has specifically stated both in the impugned notice as well as in the counteraffidavit filed by him that he has not yet initiated proceedings under section 20 of the Act and that he wanted to make an enquiry before initiating such proceedings to revise or modify the assessment order. Section 20 contemplates such an enquiry if the order or proceedings recorded by the subordinate officer is prejudicial to the interests of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988, it is evident that the respondent wanted to verify the account books in order to satisfy himself whether the exemption granted in respect of certain items of turnover by the assessing authority was valid or not. However, he did not mention the specific items of turnover in respect of which the petitioner shall produce the books of account. Therefore, we direct that the respondent shall issue a proper notice to the petitioner in the exercise of power under section 20 and continue further proceedings in accordance with law. We also make it clear that it is open to the respondent to initiate proceedings to revise, modify or set aside the order of assessment in exercise of the power under section 20 of the Andhra Pradesh General Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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